Which of the Following Is an Accurate Statement Relating to the Extent

Multiple Choice

Which of the following is an accurate statement relating to the extent of procedures?

A) If an auditor wants a lower assessed control risk than the preliminary assessed control risk, the number of controls tested increases while the extent of the tests for each control decrease.
B) The extent of testing depends on the frequency of the operation of the controls.
C) All controls must be tested only at year-end.
D) The frequency of testing is the same for both manual and computer controls.